Written answers
Tuesday, 23 November 2004
Department of Finance
Tax Code
10:00 pm
Enda Kenny (Mayo, Fine Gael)
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Question 104: To ask the Minister for Finance if he has examined the take up of tax relief for pension contributions across different income categories; and if he will make a statement on the matter. [29915/04]
Brian Cowen (Laois-Offaly, Fianna Fail)
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It is not possible to examine the take up of tax relief for all pension contributions across different income categories. This is because the relevant information is not available to the Revenue Commissioners as the tax relief for pension contributions for employees is normally given at source, that is, the taxable income is the income net of pension contributions by employees.
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